I personally think it's an over-extrapolation from a basic transformer-design issue.
Basic problem: it's easy to design a transformer with a 1:1 turns ratio that has excellent frequency response and low distortion; it's very hard to design a transformer with a very high turns ratio, because the parasitic elements (leakage inductance, leakage capacitance, etc) become big enough to have a major impact.
Tubes needs loads of at least several-hundred ohms to several-thousand ohms in their plate to efficiently transfer power. Our speakers range from a few-ohms to maybe a few-tens of ohms (Ampeg did use some 32 ohm speakers). That means a big turns ratio is needed.
The thought process is that the 16 ohm winding (most ohms) would have a lower impedance ratio to the primary (and so lower turns ratio) than the 4 ohm winding (least ohms). So the 16 ohm winding is better, right?
That's going a bit too far, in my opinion.
I think Marshall tended to use 16 ohm speakers/cabs for a different reason. In a combo, the length of wire to the speaker is a few inches. If you're making head/cabinet amps, use might have speaker cables that travel several feet to maybe 30ft or more (depending on stage setup). If the amp sees the total resistance of the speaker wire in series with the speaker resistance/impedance, then the longer cable becomes a bigger percentage of that total resistance. If you use a 4 ohm speaker load, the speaker cable (say 1 ohm total resistance) might become a significant portion of the total impedance, and waste output power; if you use a 16 ohm load, the same speaker cable (still 1 ohm) is insignificant.
I don't worry about which tap I use in a guitar amp, at least not for the turns-ratio/fidelity issue. It is what it is. I feel this tpoic was misapplying a bit of information, which then led to a silly conclusion, which was then presented as fact.
I'm grateful Gerald Weber wrote the books he did, because they were the first thing (only thing) I could get my hands on when I was trying to learn about tube amps (starting in the early-90's). But there is a lot that is presented as fact that is at best an incomplete picture, and also a healthy dose of self-serving advertising (he was building tweed copies at the time, so tweed amps/components were great and everything after garbage), which was also the case with Aspen Pittman's Tube Amp Books. I feel I've had to unlearn a lot of what I absirbs from those books.